Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 3


expenditure test of section 501(h). The
Awarding scholarships to individuals.
for monitoring and enforcing new or
expenditure test generally permits
existing easements during the tax year.
higher limits for lobbying expenditures
7. Identify all easements on
Line 3b. Section 403(b) annuity plan.
than allowed under the substantial part
buildings or structures acquired after
Indicate whether the organization has a
test. Electing public charities are
August 17, 2006, and show if each
section 403(b) annuity plan available for
subject to the lobbying expenditure
easement meets the requirements of
its employees.
definitions of section 4911, which are
section 170(h)(4)(B).
generally more liberal than the
Line 3c. Conservation easements.
definitions under the substantial part
Line 3d. Answer “Yes” if the
Answer “Yes” if the organization
test. Section 4911 applies only to public
organization provides any of the
received or held one or more
charities that made a valid section
following types of credit counseling and/
conservation easements during the
501(h) election by filing Form 5768,
or debt management activities:
year. In general, an easement is an
Election/Revocation of Election by an
Educating and/or counseling
interest in the land of another. A
Eligible Section 501(c)(3) Organization
consumers, in person, in writing, or
conservation easement is an interest in
To Make Expenditures To Influence
using electronic means;
the land of another for purposes that
Helping consumers consolidate
include environmental protection; the
preservation of open space; or the
Electing public charities. If the
Negotiating with creditors on behalf
preservation of property for historic,
organization is an electing public
of consumers to lower interest rates,
educational, or recreational purposes.
charity, it must complete Part VI-A of
waive fees, adjust balances, or restore
this form.
For more information see Notice
acceptable credit ratings;
2004-41, 2004-28 I.R.B. 31.
Nonelecting public charities. If
Offering, selling, or managing debt
the organization checked “Yes” but is
Attached schedule. If “Yes,” the
and/or loan consolidation services and
not an electing public charity, it must
organization must attach a schedule
programs or down payment assistance
complete Part VI-B and attach a
that includes the following information.
statement giving a detailed description
1. The number of easements held at
Acting as an escrow agent for
of the organization’s lobbying activities.
the beginning of the year, the acreage
debtors; or
All charities, both electing and
of these easements and the number of
Participating in creditor Fair Share
nonelecting, are absolutely
states where the easements are
prohibited from intervening in a
Line 4a. Answer “Yes” if the
political campaign for or against any
2. The number of easements and
organization is a sponsoring
candidate for an elective public office. If
the acreage of these easements that
organization under section 4966(d)(1)
a charity does intervene in a political
the organization received or acquired
that maintains one or more donor
campaign, it will lose both its
during the year.
advised funds as described in section
tax-exempt status and its eligibility to
3. The number of easements
receive tax-deductible charitable
modified, sold, transferred, released, or
contributions. Both the organization and
terminated during the year and the
A sponsoring organization is any
its managers are subject to the tax on
acreage of these easements. For each
organization which:
political expenditures under section
easement, explain the reason for the
Is described in section 170(c), except
modification, sale, transfer, release or
for governmental organizations
termination. Also, identify the recipient
described in section 170(c)(1) or (2)(A);
Line 2. See Part IV, Definitions, for the
(if any), and show if the recipient was a
Is not a private foundation as defined
meaning of the term family member.
qualified organization (as defined in
in section 509(a); and
Lines 2a through 2e. These lines
section 170(h)(3) and the related
Maintains one or more donor advised
apply to both sides of a listed
regulations at the time of transfer).
transaction. Reporting is required, for
4. Show the number of easements
example, whether the exempt
Under section 4966(d)(2), a donor
held for each of the following
organization is a payer or payee, buyer
advised fund is a fund or account:
or seller, lender or borrower.
1. That is separately identified by
a. Easements on buildings or
Line 2d. Compensation or
reference to contributions of a donor or
repayment. If the only compensation
b. Easements that encumber a golf
or repayment relates to amounts the
2. That is owned and controlled by a
course or portions of a golf course;
organization reported in Part V-A of
sponsoring organization; and
c. Easements within or adjacent to
Form 990, or Part IV of Form 990-EZ,
3. For which the donor or donor
residential developments and housing
check “Yes” and write “See Part V-A,
advisor has or reasonably expects to
subdivisions, including easements
Form 990,” or “See Part IV of Form
have advisory privileges in the
related to the development of property;
990-EZ,” on the dotted line to the left of
distribution or investment of amounts
the entry space.
held in the donor advised funds or
d. Conservation easements that
Line 3a. Scholarships, etc. The term
accounts because of the donor’s status
were acquired in a transaction
as a donor.
qualify in line 3a means that
described under Purchase of Real
organizations or individuals will use the
Property from Charitable Organizations
A donor advisor is any person
funds the organization provides for
in Notice 2004-41 and if the
appointed or designated by a donor to
charitable purposes described in
organization acquired any such
advise a sponsoring organization on the
sections 170(c)(1) and 170(c)(2).
easements during the year.
distribution or investment of amounts
The term qualify also means that
5. The number of easements and
held in the donor’s fund or account.
individual recipients belong to a
the acreage of these easements that
Exception. A donor advised fund
charitable class and the payments are
were monitored by physical inspection
does not include any fund or account:
or other means during the tax year.
to aid them. Examples include:
Helping the aged poor;
6. Total staff hours and a list of
1. That makes distributions only to a
Training teachers and social workers
expenses devoted to (legal fees,
single identified organization or
from underdeveloped countries; and
portion of staff salaries, etc.) incurred
governmental entity, or
Instructions for Schedule A (Form 990 or 990-EZ)


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